Brewer Company produced 4,000 units of product. According to the budget, each unit requires one-half hour of
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Brewer Company produced 4,000 units of product. According to the budget, each unit requires one-half hour of labor. The budgeted amount for labor is $12 per hour. Actual direct labor for the period was $22,000 (i.e., 2,200 hrs. x $10 per hr.). The direct labor quantity (efficiency) variance is:
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Managerial Accounting Creating Value in a Dynamic Business Environment
ISBN: 978-0078110917
9th edition
Authors: Ronald W. Hilton
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